Any updates difficulty of care payments information?

[lilmisssunshine1]

Difficulty of Care Payments: I have been receiving conflicting information regarding if it is still in effect for this tax year (2018/2019) or if it has been taken away. Does anyone have any links or up to date info that I can read that gives a clear answer?? The info on the IRS website is dated 2015.

[DanielV01]

What kind of difficulty of care payments are you referring to?

[lilmisssunshine1]

It is IRS Notice 2014-7. Some tax preparers have said it has been taken away and some say it is still in effect. Trying to get some documentation that says for sure one way or the other so I can file correctly.

[DanielV01 · Accepted solution]

That IRS Notice is still in effect.  It is true that the Tax Cuts and Jobs Act made a number of changes, but this provision was not changed.  If the payments in question are for someone you are caring for in your home, then they are excluded from income (not the case if the individual does not live in your home).

The following FAQ goes into more detail on the subject:  https://ttlc.intuit.com/replies/4360071